# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条の七 (Article 86-7) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八十六条の七 (Article 86-7)（法人課税信託等の受託者に関するこの法律の適用） — address `art-86-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-86-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-86-7 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八十六条の七（法人課税信託等の受託者に関するこの法律の適用） — Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc. caption: machine translation, not official art-86-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-7 · https://japanlaw.org/l/332AC0000000026/art-86-7 **第一項** 消費税法第十五条第一項に規定する法人課税信託等（以下この項において「法人課税信託等」という。）の受託者は、各法人課税信託等の信託資産等（信託財産に属する資産及び当該信託財産に係る同法第十四条第一項本文に規定する資産等取引をいう。以下この項において同じ。）及び固有資産等（法人課税信託等の信託資産等以外の資産及び同法第十四条第一項本文に規定する資産等取引をいう。）ごとに、それぞれ別の者とみなして、第八十五条から前条までの規定を適用する。 art-86-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1 The trustee of a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Consumption Tax Act (referred to as a "trust subject to corporate taxation, etc." in this paragraph) is deemed to be a separate person for the trust assets, etc. (meaning the assets belonging to the trust property and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act pertaining to that trust property; the same applies hereinafter in this paragraph) of each trust subject to corporate taxation, etc. and for its own assets, etc. (meaning the assets other than the trust assets, etc. of trusts subject to corporate taxation, etc. and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act), respectively, and the provisions of Article 85 through the preceding Article apply. machine translation, not official **第二項** 消費税法第十五条第二項から第十五項までの規定は、前項の規定を第八十五条から前条までにおいて適用する場合について準用する。 art-86-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-2 The provisions of Article 15, paragraphs (2) through (15) of the Consumption Tax Act apply mutatis mutandis where the provisions of the preceding paragraph are applied in Article 85 through the preceding Article. machine translation, not official **第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-86-7/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-3 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1). machine translation, not official --- ## Cites - art-86-7/par-1: 消費税法第十五条第一項 → e-Gov law 363AC0000000108, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection - art-86-7/par-1: 同法第十四条第一項 → e-Gov law 363AC0000000108, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection - art-86-7/par-1: 第八十五条から前条まで → 租税特別措置法 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/special-taxation-measures-act/art-86 · https://japanlaw.org/l/332AC0000000026/art-86 - art-86-7/par-1: 第八十五条から前条まで → 租税特別措置法 第八十六条の六 (Article 86-6), art-86-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6 · https://japanlaw.org/l/332AC0000000026/art-86-6 - art-86-7/par-1: 第八十五条から前条まで → 租税特別措置法 第八十六条の二 (Article 86-2), art-86-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2 · https://japanlaw.org/l/332AC0000000026/art-86-2 - art-86-7/par-1: 第八十五条から前条まで → 租税特別措置法 第八十六条の五 (Article 86-5), art-86-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5 - art-86-7/par-1: 第八十五条から前条まで → 租税特別措置法 第八十六条の四 (Article 86-4), art-86-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-4 · https://japanlaw.org/l/332AC0000000026/art-86-4 - art-86-7/par-1: 第八十五条から前条まで → 租税特別措置法 第八十六条の三 (Article 86-3), art-86-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-3 · https://japanlaw.org/l/332AC0000000026/art-86-3 - art-86-7/par-1: この項 → 租税特別措置法 第八十六条の七第一項 (Article 86-7, paragraph (1)), art-86-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1 - art-86-7/par-1: 第八十五条から前条まで → 租税特別措置法 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/special-taxation-measures-act/art-85 · https://japanlaw.org/l/332AC0000000026/art-85 - art-86-7/par-2: 消費税法第十五条第二項 → e-Gov law 363AC0000000108, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection - art-86-7/par-2: 第十五項 → e-Gov law 363AC0000000108, 第十五条第十五項 (Article 15, paragraph (15)), art-15/par-15 — not held in this collection - art-86-7/par-2: 第八十五条から前条まで → 租税特別措置法 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/special-taxation-measures-act/art-86 · https://japanlaw.org/l/332AC0000000026/art-86 - art-86-7/par-2: 第八十五条から前条まで → 租税特別措置法 第八十六条の六 (Article 86-6), art-86-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-6 · https://japanlaw.org/l/332AC0000000026/art-86-6 - art-86-7/par-2: 第八十五条から前条まで → 租税特別措置法 第八十六条の二 (Article 86-2), art-86-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2 · https://japanlaw.org/l/332AC0000000026/art-86-2 - art-86-7/par-2: 第八十五条から前条まで → 租税特別措置法 第八十六条の五 (Article 86-5), art-86-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5 - art-86-7/par-2: 第八十五条から前条まで → 租税特別措置法 第八十六条の四 (Article 86-4), art-86-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-4 · https://japanlaw.org/l/332AC0000000026/art-86-4 - art-86-7/par-2: 第八十五条から前条まで → 租税特別措置法 第八十六条の三 (Article 86-3), art-86-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-3 · https://japanlaw.org/l/332AC0000000026/art-86-3 - art-86-7/par-2: 前項 → 租税特別措置法 第八十六条の七第一項 (Article 86-7, paragraph (1)), art-86-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1 - art-86-7/par-2: 第八十五条から前条まで → 租税特別措置法 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/special-taxation-measures-act/art-85 · https://japanlaw.org/l/332AC0000000026/art-85 - art-86-7/par-3: 前項 → 租税特別措置法 第八十六条の七第二項 (Article 86-7, paragraph (2)), art-86-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-2 - art-86-7/par-3: 第一項 → 租税特別措置法 第八十六条の七第一項 (Article 86-7, paragraph (1)), art-86-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7 - 租税特別措置法 第八十六条の七第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-1 - 租税特別措置法 第八十六条の七第二項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-2 - 租税特別措置法 第八十六条の七第三項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-86-7/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-234, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07